Administrative Procedure 513
REIMBURSEMENT OF EXPENSES
It is recognized that on occasion, staff members will be required to incur expenses as a result of work related activities. Staff members incurring such expenses shall be reimbursed in accordance with the following procedures.
Procedures
1. In order to facilitate the reimbursement of staff expenses, all travel claims are due monthly and must be submitted on the School expense claim form within thirty (30) calendar days after the expenses have been incurred.
2. Authorization of Travel
2.1 Travel may be authorized when it is determined that the purpose for travel cannot be adequately met through correspondence, telephone or electronic communications.
2.2 Air travel may be authorized by the immediate Supervisor of the employee when the matter is urgent or is necessary to utilize time efficiently.
2.3 Car rentals require prior approval by the immediate Supervisor of the employee.
3. Accommodation and Meals
3.1 When an employee is required to travel on School business expenses may be claimed in accordance with the reimbursement rates established by the Charter Board.
3.1.1 Reimbursement up to a maximum established by the Charter Board plus applicable tax, per night for receipted accommodation.
3.1.2 The Superintendent may authorize payment of amounts in excess of the maximum established by the Charter Board upon review of extenuating circumstances. These over-expenditures will be reported to the Charter Board as information.
3.1.3 Un-receipted claims will be reimbursed at a rate established by the Charter Board.
3.2 Reimbursement for meals shall be at the rates established by the Charter Board.
4. Transportation
4.1 An employee who travels on Charter Board business may claim the following expenses provided receipts are submitted:
4.1.1 Bus fare.
4.1.2 Taxi fare.
4.1.3 Parking charges.
4.1.4 Airfare.
Table of Contents
4.1.5 Excess baggage charges where extra equipment is required because of the duties being
performed.
4.1.6 Charges for official phone calls with receipts attached to the claim.
4.1.7 Automobile rentals, if prior approval for rental has been obtained from the immediate
Supervisor.
4.1.8 Travel insurance when traveling outside of Canada.
4.2 The Superintendent may authorize paying amounts for items not stated in items in clauses 4.1.1 to 4.1.8
upon review of extenuating circumstances.
5. Out of Province Travel
5.1 The allowance pursuant to clause 4.1 may apply for travel outside the province of Alberta or outside
Canada.
5.2 Travel must be approved by the Superintendent prior to travelling.
5.3 Reimbursement will be provided in Canadian dollars.
6. Mileage
6.1 Employees are expected to arrive each day at the designated location of work at their own expense.
6.2 Whenever the Charter Board provides transportation, no reimbursement shall be made for the use of a
private vehicle.
6.3 Where transportation is not provided by the Charter Board the following shall apply:
6.3.1 The rate shall be the same as determined annually by the Charter Board.
6.3.2 The Principal reserves the right to pay for only one (1) vehicle unless the number of staff
invited exceeds the passenger limit.
6.3.3 Mileage expenses shall be paid for the lesser of the return distance from the School or home, and
the meeting site and in accordance with the expense claim rates established by the Board.
7. Hospitality and Community Relations Expenditures
7.1 The Charter Board will pay expenses necessarily incurred during the course of participating in community
relations, hosting of guests, working meetings, or maintaining teamwork and morale within a working group.
7.1.1 The Superintendent and Secretary-Treasurer may claim hospitality expenses for working meeting
expenses and hosting or community relations expenses.
7.1.1.1 Working meeting expenses are expenses incurred for non- alcoholic beverages
and/or reasonable meals ordered for School employees during meetings which
involve the conduct of Charter Board business. Working meeting expenses also
include expenses incurred for luncheon or dinner meetings involving staff or
established Charter Board committees for the purpose of maintaining teamwork and
morale.
7.1.1.2 Hosting or community relations expenses are incurred where staff host guests not
employed by the Charter Board and hospitality is necessary or desirable as a matter
of courtesy or to facilitate the conduct of Charter Board business. 7.1.2 Documentation is to include:
7.1.2.1 The business purpose of the expenses,
7.1.2.2 The names of persons involved, and
7.1.2.3 Include receipts for items purchased and the cost of meals and beverages,
including gratuity and GST to the maximum rate set by the Expense Claim Rates.
8. Public Disclosure of Information
8.1 Expense reports for the Superintendent and the Secretary-Treasurer will be publicly accessible on a
quarterly basis as follows:
8.1.1 September – November
8.1.2 December – February
8.1.3 March – May
8.1.4 June – August
within thirty (30) days after the end of a quarter for which a report must be disclosed.
8.2 Information that would normally be withheld under the Freedom of Information and Protection of Privacy Act
(FOIP), such as personal information, must be redacted from the supporting documentation and will not be
publicly disclosed.
8.3 Expense reports must, at a minimum, include the following information:
8.3.1 The name of the individual,
8.3.2 The position of the individual,
8.3.3 The reporting period,
8.3.4 The total amount of each individual’s expenses for the reporting period.
8.4 The expensed item will be categorized in the following categories:
8.4.1 Travel/Hotel/Meals,
8.4.2 Phone,
8.4.3 Other.
8.5 Expenses must be attributable, meaning that expenses incurred by one individual on behalf of another must
be attributable for disclosure purposes to the individual for whom those expenses are incurred.
8.6 If anything in the is Administrative Procedures is in conflict with the Expense Claim Rates for VCS Business
Travel, the latter document is the one in effect and supersedes this Procedure. The Expense Claim Rates are
reviewed annually and approved by the Charter Board.
References: Section 25, 26, 33, 52, 53, 68, 196, 197, 222, 225 Education
Act Section 248L, Canada Tax Act
Appendix
Background: Expense Claim Rates guide accountability for oversight of public resources in the reimbursement of travel, meal, hospitality and other expenses incurred while on VCS business.
1. Rates:
The Board establishes and annually reviews the expense claim rates.
Claim Rates for Reimbursement
Use of Personal Vehicle
Distance is calculated as most direct,
practical route to/from the School minus
25 km adjusted for to/from the “work
area.”
per/km for travel outside the work area
Work area defined as “travelling more than 25 km to/from
the school”
No reimbursement for travel to/from home and the
workplace
$ 0.575
Maximum Allowance
Inclusive of GST & gratuity if applicable
Meals may be claimed without itemized
receipts unless the employee is claiming
the actual amount (e.g., an employee
purchases a meal for a business related
group. Attendees must be noted on the
claim form).
Breakfast (departure before 7:30 am or return after 7:30
am)
$13.00
Lunch (departure is 1:00 pm or return is 1:00 pm or
later)
$17.00
Dinner (when departure is 6:30 pm or earlier or return is
6:30 pm or later)
$27.00
Daily Meal Max Total: No claim if a meal is provided at no cost (e.g,
included in conference or meeting registration)
$57.00
Overnight Accommodation As per receipt (standing offers-GoA Rates preferred)
Conference or Meeting Fee As per receipt for registration
Hospitality Events
Pre-approval required (Chair and/or Superintendent and/or Principal)
Planning must state purpose, date, location, type.
Claims must exclude alcohol.
Air Travel – prior approval or as provided in an employment contract
TAXI/ Car Rental
Most economical flights that are consistent with business schedule and only that portion directly related to VCS business. Reasonable, actual costs As per receipt
Personal Expenses (ineligible for reimbursement)
Fines (parking, speeding, etc.), gym use, laundry,
valet, movie, health club, room charges, etc. T
Any additional costs for a travel partner will not be
eligible for reimbursement claims.
2. Application:
The Claim Rates apply to all employees and staff unless otherwise specified in an individual
employment contract. Contracted service providers are ineligible for expense claims unless
otherwise specified in the contracted services agreement or by Board resolution.
3. Submitting Expense Claims
3.1 Accountability
Claimants and Approvers share equal responsibility for ensuring School funds are used
prudently and responsibly to support VCS objectives and goals. Expense claims must be signed
by the Claimant and the Approver (supervisor).
3.2 Authorization
Whenever possible, Claimants should obtain prior consent to incur expenses associated with
meetings, conferences, professional development or any other event at which the Claimant is
expected to attend on behalf of VCS.
3.3 Timely Claims
Submit claims in a timely manner and no later than sixty (60) days following the event at which
the expenses were incurred. Expense claims exceeding a year may not be eligible for
reimbursement.
3.4 Detail the Event
State the reason for the claim, dates and locations of departures and returns for trips or
meetings, explanation of any unusual amounts (e.g., name(s) of individuals attending lunch if
they have not paid or claimed their own portion). Attach the conference registration.
3.5 Itemized Receipts
Itemized receipts show the amount, date, place and nature of the expense. Attach receipts to
the claim Form. Personal credit card slips are not itemized receipts as they do not provide
details of the expenses nor identify the GST number of the vendor.
3.6 Out of Province or International Travel
Out of province and international travel must be pre authorized by the superintendent, or the
Board Chair in the case of the superintendent.
3.7 Discount Programs
VCS is unable to reimburse individuals for the value of frequent flyer tickets (or other such
programs) if they choose to utilize these for VCS business.
4. Claim Form (next page)
Expense Claim Form VCS
Please fill out the information, attach all receipts and submit to the school office.
Payable to: Total:
Signature: Date:
Valhalla Community School
Box 143
Valhalla Centre, AB
Canada T0H 3M0
Phone: 780-356-2370 Fax: 780-356-2789
info@valhallacommunityschool.ca
Date Organization/Busine
ss
Explanation Total Notes
Total Expenses:
Authorizing Signature: ______________________ Date: __________________